CMA Part 1
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1. External financial reporting decisions
2. Planning, budgeting, and forecasting
3. Performance management
3.1 Cost and variance measures
3.2 Responsibility centers and reporting segments
3.2.1 Responsibility centers
3.2.2 Contribution margin
3.2.3 Reporting of organizational segments
3.2.4 Transfer pricing
3.3 Performance measures
4. Cost management
5. Internal control
6. Technology and analytics
3.2.4 Transfer pricing
